The DCIT, Thrissur V. M/s.KSE Ltd, Trichur

MA 66/COCH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2575 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: RAKESH L BHAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM M A NO. 66 /COCH/201 9 : ASST.YEAR 2005 - 2006 (ARISING OUT OF ITA NO. 377/COCH/2016 ) THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 1 TRICHUR. VS. M/S. KSE LIMITED SOLVENT ROAD, IRINJALAKUDA TRICHUR 680 121. PAN : AAACK9942Q . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR. RESPONDENT BY : SRI.RAKESH L. BHAT DATE OF HEARING : 23 .08.2019 DATE OF PRONOUNCEMENT : 23 .08.2019 O R D E R PER GEORGE GEORGE K, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DIRECTED AGAINST THE ITATS ORDER DATED 07.06.2017 IN ITA NO.377/COCH/201 6 . 2. AT THE OUTSET, WE NOTICED THAT THIS MISCELLANEOUS APPLICATION IS FILED ONLY ON 01.03.2018, MUCH BEYOND THE PERIOD PRESCRIBED FOR FILING AN APPLICATION U/S 254(2) OF THE I.T.ACT. THE TRIBUNAL DOES NOT HAVE ANY POWER TO CONDONE THE DELAY IN FILING THE MISCELLANEO US APPLICATION AS PER THE PROVISIONS OF SECTION 254(2) OF THE I.T.ACT. HENCE, THIS MISCELLANEOUS APPLICATION IS DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. M A NO. 66 /COCH /201 9. M/S. KSE LIMITED. 2 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED ON THIS 23 RD DAY OF AUGUST, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 23 RD AUGUST, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANTS 2. THE RESPONDENT. 3. THE CIT (APPEALS) THRISSUR. 4. THE PR.CIT THRISSUR. 5. DR, ITAT, COCHIN 6 . GUARD FILE.